, hotel and educational institutions. ?FL in Workplace? has been well-receptive with cooperation and assistance from alliances including Asian Development Bank (ADB) in preparing curriculum, forming courses
market. The event gave an opportunity to gain knowledge and experience as well as to exchange views among the SEC, researchers, educational institutions, businesses in the capital market, and both public
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
, trustworthiness, and competitive advantage. ?The SEC wishes to enhance the roles of audit committee by prescribing proper educational background and accounting experiences, extending scope of roles and duties to
, through the SEC’s communication channels and mass media, in the forms of infographics, articles, as well as educational seminars organized in cooperation with related agencies. In carrying out investor
commitment to promoting financial education and investor protection in Thailand. Educational initiatives and activities through various media channels during the week of 2-8 October 2023 will highlight key
.? [The average scores range from 5 (the lowest) to 1 (the highest)]. Major issues found among the inspected audit firms included non-compliance with auditing standards and inefficient work monitoring
, the highly active market in 1987 drew in short-term speculation that led to unfair market practice amidst inefficient investor protection. To address the aforesaid issues, the Securities and Exchange